Re: VIVAD SE VISHWAS SCHEME

Hi Sir,

We have filed appeal on 01.02.2020. on 31.01.2020 we have tried to file appeal but due to non availability of DSC we have filed the same on 01.02.2020. now my query is can we apply for Vivad se Vishwas Scheme with a Condonation letter?

Please suggest me the best way to resolve the situation.

Thanking You, Sir

As per VSVA, to be eligible under the Scheme, an appeal or deemed appeal is required to be pending on the specified date i.e. January 31, 2020. 

If your appeal filing is delayed and a good filing would have been before the specified date; you case will be eligible under VSVA, once your application for condonation of delay is allowed.  It is desirable to approach the Appellate Authority to decide the issue of condonation of delay first . Once delay is condoned the appeal relates back  hence the assessee will be able to get the benefit of the  VSVA scheme .

---